Federal · Internal Revenue Service

No return on file

CP59 · CP515 · CP516 · CP517 · CP518 · CP63

What it is: The IRS has no return for the year and third-party information says one was due. CP59 is the first notice; CP515 through CP518 escalate. If nothing is filed the IRS may prepare a substitute for return from the information it holds, with no deductions, and assess the failure-to-file addition on top.
The clock it starts: Respond by the date on the notice, generally 30 days: file the return, or explain why none was required (Form 15103 accompanies the CP59).
What a response has to establish: The return itself, or a statement that no filing requirement existed, with the facts (filing threshold, residency, the year the business closed). Where a substitute for return has already been assessed, the original return is filed as a reconsideration request.
Authority: IRC §6020
IRC §6651
Treas. Reg. §301.6651-1

What CitedTax drafts for this notice

A no-filing-requirement letter, or a cover letter for a delinquent return that asks for the failure-to-file addition to be considered for first-time abatement or reasonable cause.

One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.

Notice response Pricing

Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP2100 Payee name and TIN mismatch (backup withholding)
Letter 525 Examination report and 30-day letter

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.